Form  

2210-F

Department of the Treasury Internal Revenue Service

Underpayment of Estimated Tax by 

Farmers and Fishermen

a Attach to Form 1040, Form 1040NR, or Form 1041.  

a Information about Form 2210-F and its separate instructions is at www.irs.gov/form2210.

OMB No. 1545-01402013

Attachment Sequence No. 06A

Name(s) shown on tax returnIdentifying number

Generally, you do not need to file Form 2210-F. The IRS will figure any penalty you owe and send you a bill. File Form

2210-F only if one or both of the boxes in Part I apply to you. If you do not need to file Form 2210-F, you still can use it 

to figure your penalty. Enter the amount from line 16 on the penalty line of your return, but do not attach Form 2210-F.

Part IReasons for Filing. Check applicable boxes. If neither applies, do not file Form 2210-F.

A 

 

You request a waiver. In certain circumstances, the IRS will waive all or part of the penalty. See Waiver of Penalty in the 

instructions.

B 

 

You filed or are filing a joint return for either 2012 or 2013, but not for both years, and line 10 below is smaller than line 7 

below.

Part IIFigure Your Underpayment

1 

 

Enter your 2013 tax after credits from Form 1040, line 55; Form 1040NR, line 52; or Form 1041, 

Schedule G, line 3 ..........................1

2Other taxes, including self-employment tax and, if applicable, Additional Medicare Tax and/or 

Net Investment Income Tax (see instructions).................2

3Add lines 1 and 2. If less than $1,000, you do not owe a penalty; do not file Form 2210-F ..3

4Refundable credits you claimed on your tax return. 

aEarned income credit (EIC).............4a

bAdditional child tax credit .............4b

cAmerican opportunity credit (Form 8863, line 8)......4c

dCredit for federal tax paid on fuels...........4d

eHealth coverage tax credit .............4e

fCredit determined under section 1341(a)(5)(B) (see instructions)  .4f

5Add lines 4a through 4f ........................5 

6 

 

Current year tax. Subtract line 5 from line 3. If less than $1,000, you do not owe a penalty; do 

not file Form 2210-F .........................6

7Multiply line 6 by 66 2/3% (.667) ............7

8Withholding taxes. Do not include any estimated tax payments on this line (see instructions)    .8

9Subtract line 8 from line 6. If less than $1,000, you do not owe a penalty; do not file Form 2210-F9

10 

 

Enter the tax shown on your 2012 tax return (see instructions if your 2013 filing status changed to 

or from married filing jointly)  .......................10 

11      Required annual payment. Enter the smaller of line 7 or line 10 ..........11

Note: If line 8 is equal to or more than line 11, stop here; you do not owe the penalty. Do not file 

Form 2210-F unless you checked box B above.

12 

 

Enter the estimated tax payments you made by January 15, 2014, and any federal income tax 

and excess social security or tier 1 railroad retirement tax withheld during 2013 ......12

13 

 

Underpayment. Subtract line 12 from line 11. If the result is zero or less, stop here; you do not 

owe the penalty. Do not file Form 2210-F unless you checked box B above ......13

Part IIIFigure the Penalty

14Enter the date the amount on line 13 was paid or April 15, 2014, whichever is earlier ....14// 14

15Number of days from January 15, 2014, to the date on line 14 ...........15

16      Penalty.Underpayment on line 13×Number of days on line 15 365×  .03.......... a16

• Form 1040 filers, enter the amount from line 16 on Form 1040, line 77.  

• Form 1040NR filers, enter the amount from line 16 on Form 1040NR, line 74.  

• Form 1041 filers, enter the amount from line 16 on Form 1041, line 26.

For Paperwork Reduction Act Notice, see instructions.Cat. No. 11745AForm 2210-F (2013)

----------------Page (0) Break----------------